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NY I85131

August 14, 2002

CLA-2-84:RR:NC:1:104 I85131


TARIFF NO.: 8467.21.0010

Ms. Gail Morin
Black & Decker
701 East Joppa Road, M040
Towson, MD 21286

RE: The tariff classification of a Black & Decker 14.4V Drill & Accessory kit from China

Dear Ms. Morin:

In your letter dated August 2, 2002 you requested a tariff classification ruling.

The kit, Catalog Number 71-980-SFMA, consists of a 14.4 volt drill with battery and charger, 25 screwdriver bits, 22 drill bits, 7 nutdrivers, 5 brad point bits, 3 spade bits, 1 level, 1 utility knife, 1 magnetic bit holder and 1 soft textile tool bag. The kit will be imported in window style retail packaging allowing a view of the contents.

It is you opinion that this tool kit put up for retail sale is a GRI 3(b) set classifiable under HTS subheading 8467.21.0010. In addition to a picture of the kit, you have provided a cost percentage breakdown which supports your position that the power drill imparts the essential character to the set.

The applicable subheading for the Black & Decker 14.4V Drill & Accessory set described above will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: drills of all kinds. The rate of duty will be 1.7 percent.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 646-733-3011.


Robert B. Swierupski

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